A semiconductor apparatus including a trench gate transistor having at least an active region surrounded by a device isolation insulating film; a trench provided by bringing both ends thereof into contact with the device isolation insulating film in the active region; a gate electrode formed in the trench via a gate insulating film; and a diffusion layer formed close to the trench; on a semiconductor substrate, and also includes an opening portion positioned on one surface of the semiconductor substrate; a pair of first inner walls positioned in a side of the device isolation insulating film and connected with the opening portion; a pair of second inner walls positioned in a side of the active region and connected with the opening portion; and a bottom portion positioned opposite to the opening portion and connected with the first inner walls and the second inner walls, wherein a cross sectional outline of the second inner wall is substantially linear, and a burr generated inside the trench is removed or reduced.